A proposal to require banks and thrifts to include repurchased delinquent FHA and VA loans in their portfolio delinquency data would misrepresent the institution’s true risk and confuse analysts and other users of call reports, lenders say. The five federal banking regulators in late April jointly issued a proposal that would require institutions to include delinquent loans repurchased from Ginnie Mae pools, as well as those eligible for repurchase, as loans on their balance